The Council of State confirms the application of the €77,700 threshold under the micro-enterprise scheme for bed-and-breakfasts

Yesterday, the Conseil d'Etat a ruling on an appeal for abuse of power seeking to overturn the ministerial response, which had stated that, following the amendments to the law of November 19, 2024, the threshold for the micro-enterprise regime for bed-and-breakfast operations was 77,700 euros. Above this amount, businesses were no longer eligible for this scheme.

In its decision, the Conseil d'Etat confirms the interpretation set forth in the ministerial response and the threshold amount.

He also points out that an appeal for abuse of power against a ministerial response is possible only if the response is enforceable under Article L.80 A of the General Tax Code, that is, if it contains an interpretation that is contrary to tax law.

In this specific case, since the ministerial response merely reiterates the terms of the law, the appeal is not admissible. The Conseil d'Etat therefore Conseil d'Etat rule on the preliminary constitutionality review that had been filed by the petitioner.

EC, 9th Chamber, Sept. 16, 2025, No. 505228, unpublished

This monitoring service is provided by Mispelon Avocat, a law firm specializing in tax audits and tax litigation. You can stay updated by subscribing to the newsletter via this link.